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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Refund claim - supply of LSHFHSD to Indian NAVY - Since all the ...


Refund Claim Dispute: Duty-Paid Fuel Supplied to Indian Navy, Assistant Commissioner's Actions Contradict 2004 Circular Clarification.

August 2, 2021

Case Laws     Central Excise     AT

Refund claim - supply of LSHFHSD to Indian NAVY - Since all the goods stored in warehouse are duty paid as per the board circular 2004, the ground on which Assistant Commissioner has proceeded is clearly contrary to this clarification issued by the board. Appellant has supplied the goods to Indian Navy under claim of exemption out of the duty paid stock. In case where the entire stock is deemed to be duty paid, then whether the supply is made from tank 3 or 5 is irrelevant - AT

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